Taxes Consolidation Act, 1997 (Number 39 of 1997)
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508F. Claims for relief by qualifying investors
(1) An individual who is a qualifying investor shall not claim relief in respect of a qualifying investment—
(a) under 502(2)(a) [2]>or 502(2A)<[2] until a statement of qualification, or
(b) under 502(2)(b) until a statement of qualification ([3]>follow-on<[3][3]>second stage<[3] relief), has been received from the company.
(2) A claim for relief under this Part shall include:
(a) the name and tax reference number of the company in which the qualifying investment was made;
(b) the date the qualifying investment was made;
(c) the amount of the qualifying investment;
(d) the date referred to in section 508A(3)(a)(v), or the date the conditions set out in section 508B(4)(a) are satisfied, as the case may be.
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